TMI Blog2016 (7) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... not implemented, the petitioners have come up with the above writ petitions. - Held that:- it is seen that the orders were passed by the Commissioner (Appeals) in September 2015, they have been dispatched on 17.10.2015 and the petitioners received the same. However, the respondents seek to take note of the date of receipt of the orders by the Review Cell i.e. 3.2.2016. Be that as it may, till ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In these writ petitions, the petitioners seek a direction to the first respondent to implement the orders passed by the third respondent. 3. A show cause notice was issued to the petitioners calling upon them to show cause as to why the gold jewellery seized from them should not be confiscated and why penalty should not be imposed. The petitioners submitted their reply and an order was pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs have been dispatched on 11.5.2016. To prove the same, a letter written by the Assistant Commissioner of Customs, Review Cell dated 9.5.2016 has been produced. It is further submitted that the orders passed by the Commissioner (Appeals) dated 30.9.2015 were received by the Department only on 3.2.2016. 6. After hearing the learned counsel for the parties and perusing the materials placed on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petitions are disposed of directing the second respondent to return the jewels in question forthwith subject to the petitioners paying fine and penalty, if any ordered by the Commissioner (Appeals) and executing a bond to produce the jewellery before the Department in the event of the revision applications filed before the Revisional Authority are allowed. The above direction shall be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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